HomeMy WebLinkAbout2014-1 VABINDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD
* * RESOLUTION 2014 —1
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WHEREAS, Chapter 194, Florida Statutes, Section 194.013, Administrative and Judicial
Review of Property Taxes and Chapter 1213-9, Florida Administrative Code, Section 1213-
9.013(1)(k), provides that at one organizational meeting, the Value Adjustment Board of Indian
River County, Florida shall adopt or ratify by resolution any filing fee for petitions for that year,
in an amount not to exceed $15 for each separate parcel of property, real or personal, covered by
the petition and subject to appeal; and
WHEREAS, Chapter 194, Florida Statutes, Section 194.013(1), provides that no such
filing fee may be required with respect to an appeal from the disapproval of homestead
exemption under Section 196.151, F.S., or from the denial of tax deferral under Section
197.2425, F.S.; and
WHEREAS, Chapter 194, Florida Statutes, Section 194.013(1), provides that only a
single filing fee shall be charged as to any particular parcel of property despite the existence of
multiple issues and hearings pertaining to such parcel; and
WHEREAS, Chapter 194, Florida Statutes, Section 194.013(1), provides that for joint
petitions filed pursuant to Section 194.011(3)(e) or (f), F.S., a single filing fee shall be charged.
Such fee shall be calculated as the cost of the special magistrate for the time involved in hearing
the joint petition and shall not exceed $5 per parcel. Said fee is to be proportionately paid by
affected parcel owners; and
WHEREAS, Chapter 194, Florida Statutes, Section 194.013(2), provides that the Value
Adjustment Board shall waive the filing fee with respect to a petition filed by a taxpayer who
demonstrates at the time of filing, by an appropriate certificate or other documentation issued by
the Department of Children and Family Services and submitted with the petition, that the
petitioner is then an eligible recipient of temporary assistance under Chapter 414; and
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WHEREAS, Chapter 194, Florida Statutes, Section 194.013(3), provides that all filing
fees imposed shall be paid to the Clerk of the Value Adjustment Board at the time of filing. If
such fees are not paid at that time, the petition shall be deemed invalid and shall be rejected; and
WHEREAS, Chapter 194, Florida Statutes, Section 194.013(4), provides that all filing
fees collected by the Clerk shall be allocated and used to defray, to the extent possible, the costs
incurred in connection with the administration and operation of the Value Adjustment Board;
NOW THEREFORE, be it resolved by the Value Adjustment Board of Indian River
County, Florida, that:
Section 1. Single Parcel Fee. A petition must be accompanied by a filing fee paid to the
Board Clerk in an amount of $15.00 for each separate parcel of property, real or personal
covered by the petition and subject to appeal. Only a single filing fee shall be charged to any
particular parcel of property, despite the existence of multiple issues or hearings pertaining to
such parcels.
Section 2. Joint Parcel Fee. Only a single filing fee shall be charged for joint petitions
and such fee shall be calculated as the cost of the time required for the special magistrate in
hearing the joint petition and shall be $5 per parcel for each additional parcel included in the
petition, in addition to any filing fee for the petition, and said fee is to be proportionately paid by
affected parcel owners.
Section 3. Homestead Exemption Fee. No filing fee shall be required with respect to an
appeal from the disapproval of a timely filed application for homestead exemption or from the
denial of a homestead tax deferral.
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Section 4. Waiver of Fee. The Value Adjustment Board or its designee shall waive the
filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of the filing
by submitting with the petition documentation issued by the Department of Children and Family
Services that the petitioner is currently an eligible recipient of temporary assistance under
Chapter 414, Florida Statutes.
Section 5. Payment of Fee. All filing fees shall be paid to the Board Clerk at the time of
filing; therefore, any petition not accompanied by the required filing fee will be deemed
incomplete.
Section 6. Copy. A copy of this Resolution shall be included in the Minutes of this
meeting.
Section 7. Effective Date. This Resolution shall become effective upon adoption.
'*., DONE AND RESOLVED by the Value Adjustment Board of Indian River County, Florida in
regular session this 11 th day of August, 2014.
ATTEST:
Jeffrey R. Smith, CPA, CGFO, CGMA
Clerk of Circuit Court and Comptroller
Tim orc, Chairman
Indian River Value Adjustment Board
By: A 4 Z4q Approved: August 11, 2014
Deputy Clerk
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